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The sizes, shapes, and complex refractive indices of particles are calculated in a study of the IR spectral reflectance of a semiinfinite medium composed of irregular particles of different materials. Geometric optics techniques with corrections for additional absorption due to particle edges and asperities is used in scattering and absorption calculations for particles larger than the wavelength. A Lorentz-Lorenz model is used to derive the averaged complex index of the medium, assuming that its individual particles are ellipsoids. Experimental results obtained on a Michelson interferometer for the spectral emittance of particulate mineral materials are compared with theoretical results. Good agreement between the experimental and theoretical results suggests the applicability, in remote IR spectroscopy, of the theoretical concepts applied in this study.